摘要
1888年明治政府通过立法,建立了近代的町村公共财政制度。到明治末年,政府对这一制度进行了初步修改,巩固了町村的财政基础。一战后的大正民主运动,推动了町村财政的民主化,取得了义务教育费国库负担、设立町村独立税等成果。但在世界经济危机的冲击和日本发动对外战争的背景下,政府开始推行地方财政调整制度,1940年税制改革中配付税制度的实行,标志着这一制度恒久化的同时,也表明町村财政已完全被纳入到战时体制中。
In 1888 Meiji government established modern town and village public finance system by legislation. In late Meiji era, Japan＇s government conducted elementary modification for this system which strengthened the town and village financial foundation. After World War I , Taisho democratic movement propelled democrati- zation of town and village finance and achieved results including national treasury paying for compulsory educa- tion, establishing independent tax of town and village, etc. However, in the context of world economic crisis impact and external war, Japanese government started to carry out local finance adjustment system. In 1940, the implementation of Haifuzei of tax reform not only signified the institution persistence but also town and village finance had already been brought into wartime system.
出处
《现代日本经济》
CSSCI
北大核心
2013年第3期37-43,共7页
Contemporary Economy OF Japan
基金
国家社会科学基金项目"近代日本的町村自治研究"(11BSS007)
关键词
近代日本
町村
财政制度
形成
变迁
Modern Japan
Town and Village
Finance System
Formation
Transition suggested that
